Other Items Related to Form 1120-FSC
Form 851, Affiliations Schedule
The parent corporation of an affiliated group files this form with its consolidated income tax return to identify the parent and affiliated members, report allocated amounts of payments, and determine that each subsidiary qualifies for the affiliated group.
Form 1120, U.S. Corporation Income Tax Return
Use this form to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation.
Form 4136, Credit for Federal Tax Paid on Fuels
Use this form to claim a credit for certain nontaxable uses (or sales) of fuel during your income tax year, the alternative fuel credit, and a credit for blending a diesel-water fuel emulsion.
Form 4626, Alternative Minimum Tax—Corporations
Corporations use this form to figure their alternative minimum tax (AMT) under section 55.
Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations
Certain U.S. citizens and residents who are officers, directors, or shareholders in certain foreign corporations file this form and schedules to satisfy the reporting requirements of sections 6038 and 6046, and the related regulations.
Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
Corporations file this form to provide information required under sections 6038A and 6038C when reportable transactions occur with a foreign or domestic related party.
Form 5713, International Boycott Report
U.S. persons file this form to report operations in or related to boycotting countries and the receipt of boycott requests and boycott agreements made.
Form 8275, Disclosure Statement
Taxpayers and tax return preparers use this form to disclose items or positions that are not otherwise adequately disclosed on a tax return to avoid certain penalties.
Form 8275-R, Regulation Disclosure Statement
Taxpayers and tax return preparers use this form to disclose positions taken on a tax return that are contrary to Treasury regulations.
Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business
Each person engaged in a trade or business who, in the course of that trade or business, receives more than $10,000 in cash in one transaction or in two or more related transactions, must file this form.
Form 8941, Credit for Small Employer Health Insurance Premiums
Eligible small employers use this form to figure the credit for small employer health insurance premiums for tax years beginning after 2009. For tax years beginning after 2013, the credit is only available for a 2 consecutive tax year credit period.
Publication 15 (Circular E), Employer's Tax Guide
This publication explains your tax responsibilities as an employer.
Publication 535, Business Expenses
This publication discusses common business expenses and explains what is and is not deductible. The chapters cover general rules for deducting business expenses and specific expenses.
Publication 538, Accounting Periods and Methods
This publication explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules.
Publication 542, Corporations
This publication discusses the general tax laws that apply to ordinary domestic corporations.
Publication 947, Practice Before the IRS and Power of Attorney
This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a representative. Usually, attorneys, CPAs, enrolled agents, and enrolled actuaries can represent taxpayers before IRS.
Publication 966, Electronic Federal Tax Payment System (EFTPS)
EFTPS is the free Electronic Federal Tax Payment System provided by the U.S. Department of the Treasury.
Schedule D (Form 1120), Capital Gains and Losses
Use this schedule to report sales and exchanges of capital assets and gains on distributions to shareholders of appreciated capital assets.